https://www.taxtmi.com/caselaws?id=49478 Section 54 of the Income-tax Act made statements and related materials from income-tax proceedings confidential and barred a court from requiring their production or evidence from a public servant. The prohibition was framed in absolute terms, with no express or implied exception allowing waiver by the assessee. Authorities on certified copies and admissibility did not address whether the original statement itself could be summoned from departmental records. The court therefore held that the statement could not be compelled to be produced, and any waiver by the assessee did not override the statutory bar. en-us Fri, 05 May 1961 00:00:00 +0530 Fri, 29 Aug 2014 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49478 Section 54 of the Income-tax Act made statements and related materials from income-tax proceedings confidential and barred a court from requiring their production or evidence from a public servant. The prohibition was framed in absolute terms, with no express or implied exception allowing waiver by the assessee. Authorities on certified copies and admissibility did not address whether the original statement itself could be summoned from departmental records. The court therefore held that the statement could not be compelled to be produced, and any waiver by the assessee did not override the statutory bar. Case-Laws Income Tax Fri, 05 May 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49478